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International
taxation chapter tables |
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International
taxation Detailed tables
and descriptions |
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Taxation
statistics - whole document |
This chapter provides
information on the international dealings of Australian residents as reported
on individual, company, partnership, trust and super fund tax returns.
Australian residents are generally taxed on their worldwide income whereas
non-residents are generally taxed only on their Australian-sourced income (and
some specific amounts not dependent on source).
The residency tests the ATO
uses to determine residency status for income tax purposes are not the same as
those used by other Australian agencies. These residency tests are discussed
throughout this chapter.
OVERVIEW
For the 2009-10
income year:
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